文章基本信息

标题：The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud
本地全文：下载
作者：Dana Iswati ; Dana Iswati ; Marsellisa Nindito 等
期刊名称：Jurnal Dinamika Akuntansi
印刷版ISSN：2085-4277
出版年度：2017
卷号：9
期号：2
页码：123-131
DOI：10.15294/jda.v9i2.9113
语种：English
出版社：Universitas Negeri Semarang
摘要：This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 – 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using logistic regression analysis and Hosmer and Lemeshow test to measure the model. The result shows that capital turnover and assets composition has significant influence on tendency of accounting fraud. Besides, profitability, financial leverage, and firm size has insignificant influence on tendency of accounting fraud variable. This research concluded that capital turnover and assets composition can be used as predictor of tendency of accounting fraud in a company.
关键词：Accounting Fraud; Profitability; Capital Turnover; Composition of Assets; Financial Leverage; Firm Size